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Enhancing Local Government Financial Reporting Quality: The Role of Accrual-Based Accounting Standards, IT Utilization, and Human Resource Competence, Moderated by Organizational Commitment--Evidence from North Toraja Regency, Indonesia.

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Title: Enhancing Local Government Financial Reporting Quality: The Role of Accrual-Based Accounting Standards, IT Utilization, and Human Resource Competence, Moderated by Organizational Commitment--Evidence from North Toraja Regency, Indonesia.
Authors: RORENG, Petrus Peleng1 petrusroreng1@gmail.com, HALIK, Johannes Baptista2 johanneshalik@ukipaulus.ac.id, PALALANGAN, Carolus Askikarno3 carolus@ukipaulus.ac.id
Source: Quality - Access to Success. May2026, Vol. 27 Issue 212, p434-447. 14p.
Database: Business Source Ultimate
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PubType: Academic Journal
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  Data: Enhancing Local Government Financial Reporting Quality: The Role of Accrual-Based Accounting Standards, IT Utilization, and Human Resource Competence, Moderated by Organizational Commitment--Evidence from North Toraja Regency, Indonesia.
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  Data: <searchLink fieldCode="JN" term="%22Quality+-+Access+to+Success%22">Quality - Access to Success</searchLink>. May2026, Vol. 27 Issue 212, p434-447. 14p.
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      – Type: doi
        Value: 10.47750/QAS/27.212.41
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      – Code: eng
        Text: English
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        PageCount: 14
        StartPage: 434
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      – TitleFull: Enhancing Local Government Financial Reporting Quality: The Role of Accrual-Based Accounting Standards, IT Utilization, and Human Resource Competence, Moderated by Organizational Commitment--Evidence from North Toraja Regency, Indonesia.
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            NameFull: RORENG, Petrus Peleng
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            NameFull: HALIK, Johannes Baptista
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            – D: 01
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              Text: May2026
              Type: published
              Y: 2026
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              Value: 27
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              Value: 212
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